decedent


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Synonyms for decedent

References in periodicals archive ?
9) Life Insurance in Which the Decedent Possessed Incidents of Ownership or Which Was Payable to or for the Benefit of the Decedent's Estate ([section]2042)
The calculation of an individual's gross estate upon death includes all property the decedent owns or has an interest in, and therefore would include any income owed to the decedent at the time of death but not yet received.
Powell: In that case, Estate of Powell, (5) the Tax Court granted partial summary judgment for the IRS, concluding that a gross estate included the value of a limited partnership interest (approximately $10 million) that the decedent's son attempted to transfer to a charitable lead annuity trust (CLAT) on behalf of the decedent shortly before she died.
After being advised that he had a terminal illness, the decedent and his wife, Joan, transferred seven pieces of real property to one of their sons, Sean Parker, and Sean's recently formed business, Parkerquest, LLC.
In particular, plaintiffs showed that decedent's body had been crushed by the bus at such an angle that the bus driver, pulling out of the bus stop, should have, with the proper use of his senses, seen decedent.
25, 2010, in which it informed the Decedent that the premium still had not been paid, but if the premium was paid by March 26, 2010, the policy would automatically be reinstated, without any additional requirements.
In this case, the decedent was the beneficiary of a trust established by her husband.
The distribution of incomes was most skewed in the unbounded wealth class, as evidenced by the large difference between the median and mean for both married and single decedents; the mean and median gross incomes reported for these decedents were much higher than for the other decedent groups examined.
We defined cholera decedents as persons who died of suspected cholera (acute watery diarrhea in persons [greater than or equal to]5 years of age [5]) with illness onset after October 16, 2010, three days before the first case-patients were seen at the hospital (reflecting the 3-day average incubation period [6]).
More than forty-five (45) days have elapsed since the death of the Decedent.
Accordingly, for a decedent who dies during 2010 owning appreciated property valued as of the decedent's date of death at $2.
Sanborn and claimed that the only asbestos-related hobby at the family home involved a chemistry set he owned during a time when the decedent was not living in the home.
The term "income in respect of a decedent" (IRD) refers to those amounts which a decedent was entitled to as gross income, but which were not includable in his taxable income for the year of his death.
Bhatia maintained that when he arranged for the hospital admission of the decedent, he specifically instructed Phyllis Bandmus, a nurse at Ingalls, that the decedent should be assisted with his food and monitored while eating.